5 LO 2.4 and 2.5 Dwitilas Inc makes custom robot for factories. Dwitilas Inc applies overhead at basis of direct labor cost. The company estimates annual overhead costs will be $8,500,000 and annual direct labor cost will be $9,500,000. During February, Dwitilas works on two jobs: F13 and WO2. Below are data concerning these jobs. Manufacturing Costs Incurred (1) Dwitilas purchases 13,500 gear at $50 per unit and 8000 circuits at $65 per unit for a total cost of $1,195,000 purchased on account on February 1 (2) Dwitilas incurs $850,000 factory labor costs relates to wages payable $800,000 and $50,000 relates to employer payroll taxes (3) Dwitilas incurs manufacturing overhead exclusive of indirect material and indirect labor (Accounts Payable, Accumulated Depreciation, and Prepaid Insurance) $600,000 Assignment of Costs (4) Direct Materials: Job F13 $597,500, Job W02 $478,000 Indirect Materials: $59,750 (5) Direct Labor: Job F13 $450,000, Job W02 $370,000 Indirect Labor: $30,000 (6) Manufacturing Overhead (7-9) Dwitilas completed Job F13 and sold in on account for $2,300,000. Job W02 was partially completed. a. Compute the predetermined overhead b. Journalize February transactions in sequence followed above! c. Job F13 quantity is 1000 units. Fill in a Job Cost Sheet for Job F13! d. What was the amount of under- or overapplied manufacturing overhead